Companies Act 2006
The Companies Act comprises approximately 1,300 sections and introduces new legislation which reflects the changing business environment.
The Act provides for a single company law regime applying to the whole of the UK, so that companies will be UK companies rather than GB companies or Northern Ireland companies as at present. In Scotland, there are several areas where the Act deals with matters that are devolved.
Summary of the Act
| PART | SUMMARY |
|---|---|
| 1 to 7 | The fundamentals of what a company is, how it can be formed and what it can be called. |
| 8 to 12 | The members (shareholders) and officers (management) of a company |
| 13 and 14 | How companies may take decisions |
| 15 and 16 | The safeguards for ensuring that the officers of a company are accountable to its members |
| 17 to 25 | Raising share capital, capital maintenance, annual returns, and company charges |
| 26 to 28 | Company reconstructions, mergers and takeovers |
| 29 to 39 | The regulatory framework, application to companies not formed under the Companies Acts and other company law provisions |
| 40 to 42 | Overseas disqualification of directors, business names and statutory auditors |
| 43 | Transparency obligations |
| 44 to 47 | Miscellaneous and general |
Companies Act 2006
A company's members
Read moreA more in depth look at the act
Read moreAccounting records
Read moreAn auditor's rights to information
Read moreAn historical record of the key changes
Read moreAppointment of auditors
Read moreAppointment of directors
Read moreChanging the company name
Read moreChoosing a name for your company
Read moreCompany secretary
Read moreDirector's transactions requiring members approval
Read moreDirectors' liabilities
Read moreDirectors' report
Read moreDirectors' service contracts
Read moreDo you need an audit?
Read moreFiling of accounts and late filing penalties
Read moreFinancial year
Read moreGeneral duties of directors
Read moreGroup accounts
Read moreLoans to directors
Read moreRecords of directors' meetings
Read moreRegistered office
Read moreRelated director agreements
Read moreShares and share capital
Read moreSigning of accounts: directors and auditors
Read moreSummary of sections of the Act
Read moreForming a limited company
Read moreGuides and how to...
- Business
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- Limited companies
- The tax system for companies
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- Tax and the company car
- Company bonus or dividend?
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- Benefits in kind and expenses payments
- Corporation tax
- Penalties for late returns
- Main capital allowances
- Industrial buildings allowance
- Interest and tax payments
- Business deductions
- Companies Act 2006
- Companies House - forms you need to know about
- Should you form a limited company?
- Buying a company 'off the shelf'
- The law and directors' responsibilities
- Statutory records
- The company secretary
- Essential record keeping
- Getting the company struck off
- Could your business survive without you?
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